161 is related to 23 following a certain logic. Following the same logic, 301 is related to 43.To which of the following is 427 related following the same logic?

(NOTE : Operations should be performed on the whole numbers, without breaking down the numbers into its constituent digits. E.g. 13 – Operations on 13 such as adding /deleting /multiplying etc., to 13 can be performed. Breaking down 13 into 1 and 3 and then performing mathematical operations on 1 and 3 is not allowed.)